Unitary taxation – Unitary taxation, a system which is already operating successfully in a number of countries, represents our best chance to end profit shifting and tax avoidance and multinationals. This briefing sets out what Unitary taxation is, and how it can help us deal with the problem.

Dodging taxes with debt – Debt and interest payments are one of the easiest ways countries can engage in tax avoidance. This briefing looks at international efforts to end this form of tax avoidance, and why they are unlikely to solve the current issue, and our recommendations for reform.

Trusts – Trusts are one of the most aggressive tools of financial secrecy. In this document we look at how trusts can be used and abused to hide money, and set out some proposals for reform of trust law.

The enablers of tax dodging – Tax dodging wouldn’t happen without the armies of lawyers, accountants, and other financial ‘professionals’ operating the tax avoidance and financial secrecy industry. This document sets out some proposals for reform of the system.

July 2012 – The Price of Offshore, Revisited. Estimating some $21-32 trillion stashed offshore. See also our June 2014 response to a paper attacking Price of Offshore Revisited by two U.S. academics, funded by the tax haven of Jersey, here. See also our June 2014 supplementary notes and sources for the Price of Offshore Revisited, here.

June 2014 – TJN’s response to a paper by two U.S. academics, funded by the tax haven of Jersey and attacking Price of Offshore, here. See also our June 2014 supplementary notes and sources for the Price of Offshore Revisited, here.

July 2012 – The Price of Offshore, Revisited. Estimating some $21-32 trillion stashed offshore. See also our June 2014 response to a paper attacking Price of Offshore Revisited by two U.S. academics, funded by the tax haven of Jersey, here. See also our June 2014 supplementary notes and sources for the Price of Offshore Revisited, here.

Monthly Archive for Tax Justice

Annual Archive for Tax Justice

ABOUT US

We are an independent international network launched in 2003. We conduct high-level research, analysis and advocacy on international tax; on the international aspects of financial regulation; on the role of tax in society; and on the impacts of tax evasion, tax avoidance, tax 'competition' and tax havens. We seek to create understanding and debate, and to promote reform, especially in poorer countries. We are not aligned to any political party.